Global S&T Development Trend Analysis Platform of Resources and Environment
DOI | 10.1016/j.enpol.2018.06.015 |
Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry | |
Orazalin, Nurlan1; Mahmood, Monowar2 | |
2018-10-01 | |
发表期刊 | ENERGY POLICY |
ISSN | 0301-4215 |
EISSN | 1873-6777 |
出版年 | 2018 |
卷号 | 121页码:70-79 |
文章类型 | Article |
语种 | 英语 |
国家 | Kazakhstan |
英文摘要 | This study aims to explore the extent and nature of sustainability reporting practices of the largest public oil and gas companies in Russia. It further investigates the impacts of possible underlying factors on the quality of sustainability information in the given emerging economy. This study uses data on sustainability performance manually collected from sustainability reports and annual reports and financial data extracted from audited financial statements available on company websites. The results reveal that standalone sustainability reporting, firm age, and auditor type are the main factors in the dissemination of sustainability information in the Russian context. The findings suggest that companies with a share of foreign ownership disclose more transparent sustainability information than companies owned only by local investors. Additionally, companies that prepare sustainability reports only in Russian provide more valuable sustainability information than companies that publish reports in both English and Russian. The findings of the study are useful for regulators, policymakers, global investors, and managers in promoting the high application standards of the Global Reporting Initiative framework, formulating corporate disclosure policies for listed companies, and developing sustainability practices in the context of emerging markets. |
英文关键词 | Sustainability Reporting Global Reporting Initiative Oil and Gas Industry Russia Emerging Markets |
领域 | 气候变化 |
收录类别 | SCI-E ; SSCI |
WOS记录号 | WOS:000445983800008 |
WOS关键词 | CORPORATE DISCLOSURE ; MANAGEMENT-PRACTICES ; DETERMINANTS ; RESPONSIBILITY ; IMPACT ; FIRM ; INFORMATION ; GOVERNANCE ; QUALITY ; ORGANIZATIONS |
WOS类目 | Economics ; Energy & Fuels ; Environmental Sciences ; Environmental Studies |
WOS研究方向 | Business & Economics ; Energy & Fuels ; Environmental Sciences & Ecology |
引用统计 | |
文献类型 | 期刊论文 |
条目标识符 | http://119.78.100.173/C666/handle/2XK7JSWQ/19297 |
专题 | 气候变化 |
作者单位 | 1.KIMEP Univ, Bang Coll Business, 2 Abai Ave,Off 346, Alma Ata 050000, Kazakhstan; 2.KIMEP Univ, Bang Coll Business, 2 Abai Ave,Off 331, Alma Ata 050000, Kazakhstan |
推荐引用方式 GB/T 7714 | Orazalin, Nurlan,Mahmood, Monowar. Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry[J]. ENERGY POLICY,2018,121:70-79. |
APA | Orazalin, Nurlan,&Mahmood, Monowar.(2018).Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry.ENERGY POLICY,121,70-79. |
MLA | Orazalin, Nurlan,et al."Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry".ENERGY POLICY 121(2018):70-79. |
条目包含的文件 | 条目无相关文件。 |
除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。
修改评论